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Processing Supplemental Appropriations and Reductions

Issued: Mar. 10, 2010
Updated: July 02, 2021 – View Changes

FPP A.047


Applicable to

State agencies and institutions of higher education.


House Bill 2, 87th Legislature, Regular Session, reduced certain appropriations and made supplemental appropriations.

The Comptroller’s office established an account in the Uniform Statewide Accounting System (USAS) for the transfer of appropriation year (AY) 21 reductions from existing appropriations.

Please refer to the HB 2 LBB ABEST/USAS Crosswalk provided by your appropriation control officer (ACO). Review program cost accounts (26 profiles) to ensure the correct relationship of program codes (D04 profiles) and appropriation numbers (20 profile).

Agencies expending supplemental appropriations on activity related to significant disaster events must establish a separate USAS 26 Program Cost Account Profile (PCA) that infers the assigned supplemental appropriation number and USAS D19 PCA Group as outlined in Tracking Expenditures and Revenues Related to Natural Disaster Relief Efforts (FPP K.014).

Note: Agencies must expend these funds from the supplemental appropriations or transfer in expenditures. These funds may not be transferred out to other appropriations. T-code 012 will not be listed on the 20B profile.

State agencies and institutions of higher education must complete these profiles and transactions by Aug. 6, 2021.

Changes to this Document
Date Updates
07/02/2021 Updated to reflect instructions for AY21 per HB 2, 87th Legislature, Regular Session
06/14/2019 Updated to reflect instructions for AY19 per SB 500, 86th Legislature, Regular Session
06/23/2017 Updated to reflect instructions for AY17 per HB 2, 85th Legislature, Regular Session